Jurisdictional validity: notice issued by a non jurisdictional officer invalidates reassessment where no formal transfer or independent verification o...
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Company in liquidation failed to discharge assessed tax; the writ was filed within the prescribed limitation period and the court granted liberty to challenge the impugned order before the Appellate Authority. The petitioner must comply with the statutory pre-deposit requirement of 10% of the disputed tax within thirty days of receipt of the order as a condition for filing the appeal. The Appellate Authority is directed to consider any subsequent favourable insolvency tribunal order at final disposal. If the petitioner does not file the appeal, the respondent may proceed as provided by law.
Company in liquidation failed to discharge assessed tax; the writ was filed within the prescribed limitation period and the court granted liberty to challenge the impugned order before the Appellate Authority. The petitioner must comply with the statutory pre-deposit requirement of 10% of the disputed tax within thirty days of receipt of the order as a condition for filing the appeal. The Appellate Authority is directed to consider any subsequent favourable insolvency tribunal order at final disposal. If the petitioner does not file the appeal, the respondent may proceed as provided by law.
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